管理审计在我国证券公司中的应用研究

发布时间：2018-02-04 20:03

本文关键词： 管理审计证券公司内部审计应用　出处：《安徽大学》2007年硕士论文　论文类型：学位论文

【摘要】： 本文以国内外最新审计理念为指引，采用理论分析方法，结合实践工作，研究了管理审计在我国证券公司中的应用。管理审计作为一种“判定受托人对受托管理责任履行情况的审计”，具有与传统财务审计不同的含义、内容和特征，它与公司治理结构和治理机制、风险管理存在密切联系，在促进企业价值增值中具有创造直接价值、增加隐性价值和产生威慑价值的作用。现阶段我国证券公司开展管理审计是适应开放式竞争环境、业务转型和内部审计转型的需要，随着我国证券公司资本规模和业务范围的不断扩大，组织结构和业务体系日益复杂，基于内部控制和风险管理基础上的管理审计能有效促进证券公司内部受托管理责任的履行，有利于证券公司实现资本扩张和企业价值增值。本文通过分析对比国内外证券公司内部管理审计开展情况，指出了我国证券公司管理审计实践存在的差距及在应用过程中出现的一些问题，并深入剖析了制约我国管理审计发展的限制条件，如缺乏法律和社会支持的外部环境、缺乏完善的内部法人治理结构、缺乏高素质的审计人才、缺乏科学的评价标准等。最后，文章通过对我国证券公司内部审计工作的考察，在借鉴美英等国管理审计发展经验的基础上，立足以内部审计人员为实施主体的内向型管理审计角度，尝试提出了相应的改进措施：在证券公司的宏观管理层面，提出了加强组织保障创造良好环境、强化人才培训保障人力资源、完善审计制度建立评价体系的总体构想；在操作层面上，结合审计工作实践，提出了转变思想观念、明确审计目标，合理安排计划、精心制定方案，规范审计程序、创新审计方法，合理编制报告、重视结果运用等微观对策；针对不同业务的审计项目，指出了管理审计实施过程中应关注的重点。
[Abstract]:Guided by the latest audit concepts at home and abroad, this paper adopts the theoretical analysis method and combines the practical work. This paper studies the application of management audit in the securities companies of our country. As a kind of audit to judge the trustee's performance of the fiduciary management responsibility, the management audit has different meanings, contents and characteristics from the traditional financial audit. It is closely related to corporate governance structure and governance mechanism and risk management. It can create direct value in promoting the value added of enterprises. At the present stage, it is necessary for Chinese securities companies to carry out management audit to meet the needs of open competitive environment, business transformation and internal audit transformation. With the expansion of capital scale and business scope of securities companies in China, the organizational structure and business system are increasingly complex. The management audit based on internal control and risk management can effectively promote the performance of internal fiduciary management responsibility of securities companies. This paper analyzes and compares the internal management audit of securities companies at home and abroad. This paper points out the gap existing in the practice of management audit of securities companies in our country and some problems in the process of application, and deeply analyzes the restrictive conditions that restrict the development of management audit in our country. Such as the lack of legal and social support of the external environment, lack of perfect internal corporate governance structure, lack of high-quality audit personnel, lack of scientific evaluation standards. Through the investigation of the internal audit work of the securities companies in China, based on the experience of the management audit development of the United States and Britain and other countries, based on the internal auditors as the main implementation of the internal management audit perspective. Try to put forward the corresponding improvement measures: in the securities company's macro management level, put forward to strengthen the organization guarantee to create a good environment, strengthen the talent training to ensure human resources. The overall idea of perfecting audit system and establishing evaluation system; At the operational level, combined with the practice of audit work, this paper puts forward some suggestions, such as changing ideas, clarifying audit objectives, arranging plans reasonably, formulating plans carefully, standardizing audit procedures, innovating auditing methods, and making reports reasonably. Pay attention to the application of results and other micro-countermeasures; According to the audit items of different business, this paper points out the key points that should be paid attention to in the process of implementing management audit.
【学位授予单位】：安徽大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F239.6;F832.51

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